Making Tax Digital (MTD)-VAT End-to-End (E2E) Customer Journeys v5.0

Rob Speksnijder Senior Digital Service Manager for MTD

\*Please do not issue externally without permission from Rob Speksnijder \*This document will be updated monthly. Please note that some screenshots may become outdated between versions of this document as design work continues Contents

• Introduction • Vision • High level design • Customer journeys • Timetable for lifting signup restrictions • Journeys • Customer support model Vision

Making Tax Digital (MTD) is a key part of the government’s plans to make it easier for businesses to get their tax right first time and keep on top of their tax affairs.

Every business now has their own digital tax account, and the functionality is being regularly expanded and improved. HMRC’s ambition is to become one of the most digitally advanced tax administrations in the world, modernising the tax system to make it more effective, more efficient, and easier for customers to comply with their tax obligations.

Keeping records digitally and providing updates to HMRC direct from the software will reduce the amount of avoidable errors businesses currently make (and the cost, uncertainty and worry they face when HMRC is forced to intervene to put things right). This streamlined digital experience will integrate tax into day-to-day business record-keeping, giving businesses confidence that they have got it right and provide them with a view of their tax position in-year.

Timetable

MTD for VAT will be mandatory for businesses whose taxable turnover is above the VAT registration threshold (currently £85,000) from 1 April 2019. It will remain voluntary for VAT registered businesses below the VAT threshold until 2020 in any event. Vision

Foundations

- Better use of information - customers should not have to give HMRC information that it already has, or that it is able to get from elsewhere (for instance from employers, banks, building societies and other government departments). Digital tax accounts for all, and open APIs, will mean that customers can use their chosen software to check the information that HMRC holds about them at any time to ensure that it is complete and correct; HMRC will use this information to tailor the service it provides for customers.

- Tax in real time - Our customers should not have to wait long periods know how much tax they may have to pay. HMRC will collect and process information affecting tax as close to real time as possible to:

  - help prevent errors
  - stop tax due or repayments owed building up.

- Interacting digitally with customers - Our customers (and their agents) will be able to interact with HMRC digitally and at a time to suit them. Their digital accounts will present them with an increasingly personalised picture of their tax affairs, with prompts, advice and support through webchat and secure messaging. Digital record keeping software will be linked directly to HMRC systems, allowing customers to send and receive information directly from their software, with nudges and prompts built-in to help them get their tax right. High level design

• 98% of current VAT returns are submitted digitally (either directly by the business or by their agent), the vast majority using HMRC’s online portal.

• MTD requires businesses to record business transactions digitally, and in real time (or as close as possible). This will be underpinned by a requirement for subscribed businesses to send a summary of those records (a VAT Return) that will be generated and sent to HMRC using software or an app. Most businesses submit a VAT return on a quarterly basis, but some businesses currently file VAT Returns on a monthly or annual basis and this will continue under MTD.

• The digital record must include the following detail of each transaction: • amount • date • category

There is no obligation to make and store images of invoices and receipts digitally.

Example customer software journeys https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat

• MTD-compatible software will use the VAT (MTD) API to supply the VAT Return data to HMRC. HMRC doesn’t plan to produce its own digital tools and will not endorse any such products produced by anyone else. But we will work closely with and support you to design and develop digital tools that will enable HMRC’s customers to comply quickly, easily and securely with their obligations to account for tax digitally. Supporting this key functionality are a range of additional service elements, including Registration, Subscription, Authorisation and Payments. You can find more details on how these align in The Customer Journey section. Customer journeys

MTD-VAT E2E customer journeys (focusing mainly on Controlled Go-Live journeys) Introduction

• This document is primarily to help software vendors/designers understand how their software will interact with HMRC systems and what it will need to do. • Additionally, it covers elements of the service delivered by HMRC to show how the E2E service works in totality. • Product owners and business analysts can also use this document to further their understanding of MTD. Business E2E journey roadmap

01. Create an Agent services account
02. Link existing clients to your account
03. Agent services get authority from new clients (UI)
04. Customer/agent signs up to MTD
05. Customer/agent links software to HMRC via OAuth
06. Customer/agent retrieves obligations in software
07. Customer/agent submits VAT Return with declaration in software
08. Customer/agent amends previously submitted data (BAU Process)
09. Customer sets up, views, cancel, amends or makes a payment by Direct Debit
10. Customer makes a payment (other types)
11. Customer receives a repayment
12. Customer/agent notifies change of circumstances
13. Customer can view previous returns in BTA
14. Customer can view when their next return is due in BTA
15. Customer can view when their next payment is due in BTA
16. Appeals process (BAU Process)
17. Agent services VAT client led Deauthorisation
18. GOV.UK guidance available
19. Subscription service available for businesses and agents
20. Choose software GOV.UK page available
21. Obligation Reminders
22. Voluntary Supplementary Data
23. Request a VAT Refund
24. Voluntary Payments
25. Repayment Tracker
26. Payment Reminders
27. View and Change to non-MTD and former MTD customers
28. Customer/agent can see interest and penalties in BTA
29. Voluntary MTD Customer/agent asks to leave MTDB
30. Agent led Deauthorisation
31. Agent leaves Agent Services
32. Update Agency designatory details

Agent E2E journey roadmap

01. Create Agent services account and link VAT clients
02. Authorise (Agent/Client Relationship)
03. Agent subscribes client to VAT
04. Sign up a client to report their VAT through software
05. Choose software, set up software and enter data
06. Receive obligations and submit VAT Return
07. Amend VAT Return
08. Payments and repayments
09. Voluntary MTD customer asks to leave MTDB
10. Break agent/client link
11. View future obligations and previous Returns in BTA
12. Change of agent details
13. Change of circumstances
14. Penalties and interest
15. Appeals process
16. Voluntary MTD customer asks to leave MTDB
17. Agent services VAT client led Deauthorisation
18. GOV.UK guidance available
19. Subscription service available for businesses and agents
20. Choose software GOV.UK page available
21. Obligation Reminders
22. Voluntary Supplementary Data
23. Request a VAT Refund
24. Voluntary Payments
25. Repayment Tracker
26. Payment Reminders
27. View and Change to non-MTD and former MTD customers
28. Customer/agent can see interest and penalties in BTA
29. Voluntary MTD Customer/agent asks to leave MTDB
30. Agent led Deauthorisation
31. Agent leaves Agent Services
32. Update Agency designatory details VAT agent E2E journey roadmap

1 - Create an Agent services account An agent must create an Agent services account and connect it to their accounting software. The creation of the account is a one-off process that an agent firm must do to enable its staff to access Making Tax Digital through this one account and act for their clients.

The user journey is a web screen journey, accessible from accounting software or from GOV.UK. The user will:

- create a new Government Gateway (GGW) ID which will be the firm’s new GGW ID and password. **This will become an agent firm’s user ID and password that will be used to access all new HMRC services via accounting software**
- give information about the agent firm, which is held by HMRC
- receive an agent reference number, which is the number that all existing and new clients are assigned VAT agent E2E journey roadmap

1. Create an Agent services account

Start

User

Motivation

Goal

Software

IT Guru

I want to connect our software to MTDfB APIs

YourFirm Accountants

Professional forum

Generalist

I want to view my client’s income tax record

Agent subscription service

GOV.UK guidance

Employee Accountant

I want to register my client’s trust VAT agent E2E journey roadmap

1. Create an Agent services account Live page [https://www.gov.uk/guidance/get-an-hmrc-agent-services-account](https://www.gov.uk/guidance/get-an-hmrc-agent-services-account)

______________________________________________________________________

**Agent services account: sign in or set up**

As a professional tax agent firm, you need an agent services account to:

- access new HMRC online services
- use software to communicate directly with HMRC

**Set up or sign in**

**Before you start**

If you do not have an agent services account, check the guidance to find out:

- what an agent services account does
- how to set up your agent services account
- how to add clients to your agent services account
- when to use your agent services account

Get help with this page. VAT agent E2E journey roadmap

1 Create an Agent services account

Sign in

Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

UserID

Password

Sign in

Problems signing in

Don't have a Government Gateway account Forgotten user ID Forgotten password Forgotten user ID and password Chat to an HMRC advisor online. VAT agent E2E journey roadmap

1. Create an Agent services account

What type of business are you?

- Sole trader
- Limited company
- Partnership
- Limited liability partnership (LLP)

My business type is not listed here

You can only create an agent services account if your business is a sole trader, limited company, partnership or limited liability partnership.

Finish and sign out

Continue

Get help with this page. VAT agent E2E journey roadmap

1. Create an Agent services account

Enter your business details

Your Self Assessment Unique Taxpayer Reference (UTR) Enter the last 10 digits only. For example, 12345 67890

Where to find your Self Assessment UTR You’ll find your UTR (opens in a new window or tab) on the letter HMRC sent you when you registered for Self Assessment. It’s a 10-digit number, sometimes with a letter ‘K’ on the end.

Registered business postcode This is the postcode of your registered business address

Continue

Get help with this page. VAT agent E2E journey roadmap

1. Create an Agent services account

Is this your business?

ABC Accountants 98 High Street Anytown West Sussex AA1 1AA

These are the details we hold for Unique Taxpayer Reference (UTR) 1234567890. You will be able to change these details in a moment for your agent services account.

- Yes
- No - I want to enter a different UTR

Continue VAT agent E2E journey roadmap

1. Create an Agent services account

Check your details before creating your account

These are the business details we will use for your agent services account.

Your business name will be the name shown to clients. We need your business address to check your details. We will only use your email address to contact you about your agent services account.

| Business name | ABC Accountants | Change | |---------------------|-----------------|--------| | Business address | 96 High Street | Change | | | Anytown | | | | West Sussex | | | | AA1AA | | | Business email address | email@company.com | Change |

By setting up this account, you confirm that, to the best of your knowledge, the details you provided are correct.

Confirm details and create account VAT agent E2E journey roadmap

1. Create an Agent services account

You need a new Government Gateway agent account

You cannot use your current Government Gateway account to create an agent services account.

You will need to create a new Government Gateway agent account. You can do this now.

Create a Government Gateway account VAT agent E2E journey roadmap

1. Create an Agent services account

You need a new Government Gateway agent account

You cannot use your current Government Gateway account to create an agent services account.

You will need to create a new Government Gateway agent account. You can do this now.

Create a Government Gateway account VAT agent E2E journey roadmap

1. Create an Agent services account

Agent services account created Your account reference number XARN-123-4567

What you can do next Make a note of your account reference number XARN-123-4567. You will need this if you are not able to access your agent services account.

Check the guidance to find out how to:

- sign in to your agent services account
- use new HMRC services on behalf of your clients

Go to your agent services account

Get help with this page. VAT agent E2E journey roadmap

1. Create an Agent services account VAT agent E2E journey roadmap

2 - Link existing clients to your account VAT agent E2E journey roadmap

2 Link existing clients to your account

After an agent creates an agent service account, they link their existing VAT clients to the account. When a client subscribes to MTD, the agent can.

- view the client's data
- submit updates to HMRC

The agent’s user journey linking their existing VAT clients to the agent services account is via web screens. The agent will sign in with each GGW ID that is currently used to access HMRC online services. If an agent currently has ten GGW ID’s they must do this ten times.

HMRC encourage vendors to ensure their agent customers are aware of the service and give links to more information. VAT agent E2E journey roadmap

2 Link existing clients to your account VAT agent E2E journey roadmap

2 Link existing clients to your account

Sign in Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

User ID

Password

Sign in

Problems signing in Don’t have a Government Gateway account Forgotten user ID Forgotten password Forgotten user ID and password VAT agent E2E journey roadmap

2 Link existing clients to your account

Account linked Your Government Gateway account is now linked to your agent services account

What you can do next Your agent services account can now access your current client relationships linked to this Government Gateway account.

So if your clients are signed up to report their income and expenses, or their VAT returns, through software, you can now:

- use software to access information about these clients.
- act on your client’s behalf for these services without having to ask for their authorisation again.

You will still need to use your software or Government Gateway accounts to manage your client lists.

If you use more than one Government Gateway account You will need to repeat this process for each Government Gateway account your business uses.

Sign in using a different Government Gateway account to start linking it to your agent services account.

Sign in to link another account Finish and sign out VAT agent E2E journey roadmap

3 - Agent services get authority from new clients (UI) After a firm has created a new Agent services account, they must get authority from each new client they want to represent for MTD. This works by allowing an agent to send a digital request to their client. The client can accept or reject the request digitally.

To add a client:

1. The agent: a. clicks the link for adding a client b. inputs the client’s information c. sends a direct request to the client.

2. The client: a. accesses a digital service, where they b. accept or reject the request

3. The agent is updated with the client's response. If the client accepts HMRC discloses the client's MTDFB-VAT data to the agency. VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI) VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

What type of client do you need authorisation from?

- Individual
- Organisation

Continue VAT agent E2E journey roadmap

Agent services get authority from new clients (UI)

What do you want the client to authorise you to do?

- Report their income or expenses through software
- Report their VAT returns through software

Continue

Can’t see the option you’re looking for? VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

What is your client's VAT registration number?

This is the 9-digit number they received when they registered for VAT. For example, 123456789

Continue VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

What is your client's VAT registration date?

This will help us match their details against information we hold. For example, 31 8 15

Day Month Year

Continue VAT agent E2E journey roadmap

Agent services get authority from new clients (UI)

Send your client this link http://tax.service.gov.uk/agent-services/invitation/238712387163

What to do next You must share this unique link with your client and they must respond by 02 February 2018.

Copy and paste the link into an email. If your client does not respond in time, you will need to request authorisation again and send them the new link.

This is the only way your client can authorise you. HMRC will not share the link for you.

Return to your account

Is there anything wrong with this page?

BETA We are still working to improve this website, tell us what you think VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

Accept or decline a tax agent's request for authorisation

You need to authorise your tax agent if you want them to report your VAT returns through software.

You will need to create or use a Government Gateway account for an organisation to continue.

What this means

The tax agent who sent you the request will have access to your VAT information through software. Sometimes HMRC will contact you as well as the agent, or instead of them.

Accept invitation Decline invitation VAT agent E2E journey roadmap

Agent services get authority from new clients (UI)

Sign in

Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

User ID

Password

Sign in

Problems signing in

- Trying to file Self Assessment using GOV.UK Verify?
- Don't have a Government Gateway account
- Forgotten user ID
- Forgotten password
- Forgotten user ID and password
- Get help from HMRC's automated assistant VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

Confirm your identity

We just need to confirm who you are

We’re going to ask you some security questions based on information HMRC hold on you.

This is to help protect your data.

Continue

Report a problem

Tell us about a problem you’ve encountered or something that needs to improve. VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

Agency Name wants to represent you to HMRC

Would you like Already Subscribed Agency to report your VAT returns through software?

☐ Yes ☐ No

Continue VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

Confirm that you understand

By accepting the invitation, you are agreeing that Agency Name will:

- use accounting software that supports Making Tax Digital to record your sales and purchases, then to submit your VAT returns
- submit each VAT return within one calendar month and 7 days from the end of your accounting period
- tell HMRC if you stop trading and then submit your final VAT return
- tell HMRC if you want to leave this trial

I understand Agency Name will be granted access to my VAT information

Authorise tax agent VAT agent E2E journey roadmap

3 Agent services get authority from new clients (UI)

Agent authorisation complete

What this means

Agency Name is now confirmed as your tax agent for reporting your VAT returns through software.

Continue to your tax account VAT business/agent E2E journey roadmap

4 - Customer/Agent signs up to MTD 4a - Agent signs up a Sole Trader 4b - A Sole Trader signs up In April 2018 we delivered the sign-up service that enables existing VAT users to move to the MTD service. A user who wants to use the MTD service for VAT must sign up before first use, even if they have already signed up for MTD for income tax.

Agents can sign up an existing client’s business. However, the creation of the agent account which is a one-off process must be completed to enable an agent firm to sign up their clients.

We will develop supporting content that allows a customer to identify whether they need to:

- register for tax and then sign up for MTD
- sign up only.

After a customer signs up they are informed of their update obligations.

The sign-up service requests minimal information from the customer such as e-mail address. It reuses information provided as part of identity checking.

HMRC will enable customers to register and sign up through GOV.UK. Developers can link to the service from their software. Customer/Agent signs up to MTD VAT business/agent E2E journey roadmap

Customer/Agent signs up to MTD

Sign in

Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

User ID

Password

Sign in

Problems signing in

Don't have a Government Gateway account Forgotten user ID Forgotten password Forgotten user ID and password Agent signs up a Sole Trader

This error message is displayed if the Agent has not yet created their agent account. Agent signs up a Sole Trader

What is your client's VAT number? This is the 9 digit number they received when they registered for VAT. For example, 123456789

Continue

Get help with this case. VAT business/agent E2E journey roadmap

4a Agent signs up a Sole Trader

GOV.UK

Use software to submit your VAT returns

ALPHA This is a new service – your feedback will help us to improve it.

Back

Your client can’t use this service yet

This service is only available to some limited companies and sole traders.

You’ll be able to sign up your client for this service by April 2019.

Sign out Agent signs up a Sole Trader

What type of business is your client registered as?

- Sole trader
- Limited company
- Other

Continue Agent signs up a Sole Trader

Enter your client's details

We will attempt to match these details against information we currently hold.

First name

Last name

National Insurance number For example, 'Q123456C'.

Date of birth For example, 10 12 1990 Day Month Year

Continue Agent signs up a Sole Trader

What is your email address?

We will only send you an email to let you know if your client can join the trial.

For example, me@me.com

Continue

Get help with this page. Agent signs up a Sole Trader

Confirm your email address

me@me.com

Confirm

Change email address

Get help with this name. Agent signs up a Sole Trader This is only done once

Verify your email address

We have sent an email to me@me.com. Click on the link in the email to verify your email address.

You can change your email address if it is not correct.

- I did not get an email

Get help with this page. Agent signs up a Sole Trader

You have verified your email address

You need to continue to sign up your client. We will send you a confirmation message after you sign up this client.

Continue

Get help with this page. Agent signs up a Sole Trader

Agree for your client to get secure messages from HMRC

To join this trial, your client must agree to get secure messages instead of letters.

When your client has a new message about VAT in their business tax account, we will send an email notification to let them know.

Your client will need to sign in to their business tax account to read their secure messages.

Agree

Sign out

Get help with this page. Agent signs up a Sole Trader

What is your client’s email address?

For example, me@me.com

Continue

Get help with this now. VAT business/agent E2E journey roadmap

4a Agent signs up a Sole Trader

Check your client’s email address

Email address

Confirm and continue

Change email address

Get help with this step. VAT business/agent E2E journey roadmap

4a Agent signs up a Sole Trader

We’ve sent your client an email

We’ve sent an email to . Your client needs to click on the link in the email to verify their email address.

They need to verify their email address to get VAT emails from HMRC.

Continue

Get help with this page. VAT business/agent E2E journey roadmap

Agent signs up a Sole Trader

Terms of participation

By taking part in this trial, you agree that either you or your client will:

- use accounting software that supports Making Tax Digital to record your client’s sales and purchases, then to submit their VAT Returns
- submit each VAT Return within one calendar month and 7 days from the end of your accounting period
- tell HMRC if your client stops trading and then submit their final VAT Return
- tell HMRC if your client wants to leave this trial

These terms aren’t contractual and your client can leave the trial at any time.

Accept and continue

Get help with this page. VAT business/agent E2E journey roadmap

4a Agent signs up a Sole Trader

Please Note: The link to ‘Choose accounting software’ will remain inactive until the point of leaving CGL. VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

Individual Sign Up to VAT-MTD [2] VAT business/agent E2E journey roadmap

A Sole Trader signs up

Sign in

Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

User ID

Password

Sign in

Problems signing in

Don't have a Government Gateway account Forgotten user ID Forgotten password Forgotten user ID and password VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

You can’t use this service yet

This service is only available to some limited companies and sole traders.

You’ll be able to sign up for this service by April 2019. A Sole Trader signs up

Do you have more than one VAT registered business?

- Yes
- No

Continue VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

What type of business are you registered as?

- Sole trader
- Limited company
- Other

Continue VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

If you have previously filed online using this Government Gateway credential you will not see this.

Confirm your identity

We just need to confirm who you are

We're going to ask you some security questions based on information HMRC hold on you.

This is to help protect your data.

Continue VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

Confirm your identity

Enter your details

First name

Last name

Date of birth

For example, 2/3/1990

Day

Month

Year

National insurance number

For example, M123456789 or 123456789

Confirm

Choose a way for us to identify you

We'll ask you some security questions that relate to you:

- Passport
- PIN
- Pay slips
- As credit payments

Continue

I don't have that information

Do you have a valid UK passport?

Yes

No

Continue

Your UK passport

Enter your details exactly as they appear on your passport.

Where to find these details on your passport

Passport number

Your passport number contains 9 numbers and no letters.

Surname

Exactly as it appears on your passport.

Given names

Enter all given names, as they appear on your passport.

Expiry date of your passport

For example, 1 FEB 2018

Day

Month

Year

Continue

I don't have that information A Sole Trader signs up

Confirm your details

First name: Alex Last name: Fisher Date of birth: 12 December 1990

These details are not correct Continue

If you have previously filed online using this Government Gateway credential you arrive here. VAT business/agent E2E journey roadmap

A Sole Trader signs up

Agree to get emails instead of letters

When you have a new message about VAT in your HMRC account, we’ll send you an email to let you know.

You’ll need to sign in to your account to read the message.

Agree and continue

Sign out

Get help with this page VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

What is your email address? For example, me@me.com

Continue

Get help with this page. VAT business/agent E2E journey roadmap

A Sole Trader signs up

Check your email address

Email address

Confirm and continue

Change email address

Get help with this page. VAT business/agent E2E journey roadmap

A Sole Trader signs up

Verify your email address

We've sent an email to . Click on the link in the email to verify your email address.

Get help with this case. VAT business/agent E2E journey roadmap

4b A Sole Trader signs up

You've verified your email address You'll now receive messages and email notifications from HMRC.

Continue to sign up

Get help with this case. VAT business/agent E2E journey roadmap

A Sole Trader signs up

Terms of participation

By taking part in this trial, you agree to:

- use accounting software that supports Making Tax Digital to record your sales and purchases, then to submit your VAT returns
- submit each VAT return within one calendar month and 7 days from the end of your accounting period
- authorise any third party you use (such as your accountant) and be responsible for any information they give to HMRC on your behalf
- tell HMRC if you stop trading and then submit your final VAT return
- tell HMRC if you want to leave this trial

These terms aren’t contractual and you can stop taking part in the trial at any time.

Accept and continue

Get help with this page. VAT business/agent E2E journey roadmap

A Sole Trader signs up

We’ve received your information

What happens next We’ll let you know whether you can use software to submit your VAT Returns, usually within 24 hours.

After your application is approved

1. Choose accounting software that supports this service if you haven’t already.
2. Sign in to the software with your Government Gateway details and authorise it to interact with HMRC.
3. Add any sales and purchases that you’ve already received or paid out.
4. Record your future sales and purchases using the software.
5. Submit your VAT Returns before your deadlines.

You can view your VAT Return deadlines in your accounting software or business tax account.

Sign out

Get help with this page

Please Note: The link to ‘Choose accounting software’ will remain inactive until the point of leaving CGL. VAT business/agent E2E journey roadmap

5 - Customer/Agents links software to HMRC via OAuth Users of software that connects to the HMRC Developer Hub APIs must give their software permission to interact with their data and HMRC. Please note this can be done before or after a customer has signed up for the MTD VAT service.

The software user grants the software the authority to interact with HMRC on their behalf - for a set of functions or ‘API scopes’.

The software must include each scope for which the user must grant permission the authorise call. This is explained in the authorisation section of the Developer Hub: https://developer.service.hmrc.gov.uk/api-documentation/docs/authorisation

If the user grants permission, the software receives an authorisation code that can be used to gain an OAuth access token for that user and a refresh token. The access token expires periodically and must be refreshed. After 18 months the access token fully expires and the end user must grant authority again.

For an Agent, when connecting software to HMRC, the new GGW user Agent ID which was generated as part of the agent services account journey will be the GGW user Agent ID which needs to be connected. If another ID is attempted to be logged in with, an error message will be presented to the user. VAT business/agent E2E journey roadmap

6 - Customer/agent retrieves obligations in software 7 - Customer/agent submits VAT return with declaration, in software VAT API sequence to submit a return

1. Retrieve VAT obligations /organisations/vat/{vrn}/obligations To retrieve open obligations and the relevant period key for return. Status field to contain either O or leave blank.

2. Submit VAT return for Period /organisations/vat/{vrn}/returns Using the period Key associated with the relevant obligation And confirming the customers declaration.

3. Retrieve VAT obligations /organisations/vat/{vrn}/obligations To establish if the obligation has been met – Status field to contain F To establish if obligation has been met and see next obligation status field to be blank.

1 and 2 are mandatory steps 3 is an optional step This API allows software to search for obligations based on a date range (start and end) and a status (open O, fulfilled F, or all) of the obligations.

If the status is

- fulfilled (F), the received date is included
- Open (O), the due date is used
- If status field is left blank then you will get both open and fulfilled obligations returned

It also gives the relevant periodKey associated with that specific obligation.

A new obligation is generated on the first day of the period, whether the previous obligation has been fulfilled or not. Software will be able to search for previous open and/or fulfilled obligations but will only be able to call the next obligation.

**Note:** MTD-VAT will be supporting more customer types throughout controlled go live and as they come on board this endpoint will return obligation information for customers that are on monthly, annual and other non standard staggers.

**Note** Period Keys should not be shown to the customer, these are for software use to ensure the return is recorded against the correct obligation.

______________________________________________________________________

**Example format Period keys for stagger types**

**Monthly**

- 18AD 30.04.2018
- 18AE 31.05.2018
- 18AF 30.06.2018

**Quarterly**

- 18A1 30.04.2018
- 18A2 31.07.2018
- 18A3 31.10.2018
- 18A4 31.01.2019

**Note** we have not yet configured annual period keys as annual accounting is not in scope for MVP.

The Period key is the ID code for the period that this obligation belongs to. The format is a string of four alphanumeric characters. Occasionally for special periods, the format includes a # symbol (e.g. #001), which must be URL-encoded. On these occasions the period key will need to be URL-encoded. For example 18AD, 18A1, #001 This is the only post endpoint. The data items required are the same as the current 9 Box return. The period key that is relevant to the obligation needs to be provided as part of the return.

HMRC also requires software to show their customers a declaration that they must confirm before the return is sent to HMRC, confirmation that this has been done is reflected by the “finalised” true. The return will not be accepted without this.

Declaration text to be used if businesses make the submission;

When you submit this VAT information you are making a legal declaration that the information is true and complete. A false declaration can result in prosecution.

Declaration text to be used if only Agents make the submission;

I confirm that my client has received a copy of the information contained in this return and approved the information as being correct and complete to the best of their knowledge and belief. VAT API sequence to View a previously submitted return

1. Retrieve VAT obligations /organisations/vat/{vrn}/obligations

   To retrieve period key for the submission you want to retrieve In status field enter F to see all fulfilled obligations within a date range or leave blank to receive open and fulfilled ones

2. View VAT Returns /organisations/vat/{vrn}/returns/{periodKey}

   Use the period key to call the correct return

I have not included example for liabilities and payments as they are straightforward GET calls with no other dependencies and are optional Software will be able to retrieve any return that has been submitted up to four years previously.

To get this information the `periodKey` for the relevant return is required.

You will not be able to retrieve returns filed before joining MTD through the API’s.

```json
"periodKey": "#001",
"vatDueSales": 100.00,
"vatDueAcquisitions": 100.00,
"totalVatDue": 200,
"vatReclaimedCurrPeriod": 100.00,
"netVatDue": 100,
"totalValueSalesExVAT": 500,
"totalValuePurchasesExVAT": 500,
"totalValueGoodsSuppliedExVAT": 500,
"totalAcquisitionsExVAT": 500
```

VAT business/agent E2E journey roadmap

8 - Customer/agent amends previously submitted data The current process for correcting errors on a submitted VAT Return remains.

- If the net value of the errors is below £10,000, or between £10,000 and £50,000 and does not exceed 1% of the box 6 amount, the user can adjust their current VAT Return (method 1)
- If the net value of the errors is greater than that, the user must notify HMRC in writing with full details of the errors (method 2)

A user can choose to use method 2 and notify HMRC separately in any case.

Please ensure customers are made aware of these methods. VAT business/agent E2E journey roadmap

9 - Customer sets up, views, cancels, amends or makes a payment by Direct Debit Customer sets up, views, cancels, amends or makes a payment by Direct Debit

HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments.

There are multiple ways to pay a VAT bill, listed on GOV.UK at Pay your VAT bill, each taking different amounts of time to clear. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them and in time to meet the deadline.

With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above.

For businesses to see previous payments they’ve made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account (login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account)

Using their Business Tax Account customers can:

- check any VAT Direct Debit arrangements they have with HMRC
- make changes, or cancel their Direct Debit
- set up a new Direct Debit instruction
- make a corporate credit or debit card payment

This page will also provide details of HMRC’s bank account for customers wanting to pay by Bacs, CHAPs or by faster payments VAT business E2E journey roadmap

Customer sets up Direct Debit

Choose a way to pay your VAT return

- Direct Debit
- Bank transfer
- Debit or corporate credit card

Other ways to pay

Continue

Get help with this page Customer sets up Direct Debit

Enter account details to set up your Direct Debit

Name on the account Sort code Account number

Are you the only person required to authorise a Direct Debit account?

- Yes
- No

Check your Direct Debit details are correct

Account name Sort code Account number

Payments will appear on your bank statement as 'HMRC E VAT DDS'

You are covered by the Direct Debit Guarantee

Confirm

Direct Debit successful Reference 999984111

We have sent you a confirmation email with details of the date of your first payment.

What happens next

Your payments for your VAT Return will be taken automatically by Direct Debit. We will give you advance notice of your payment 2 days before it is taken from your account.

You can view your Direct Debit details immediately on your VAT Tax Account.

Contact us about your Direct Debit

Call 0300 200 3700 and quote your reference.

Print this page

Return to your VAT details VAT business E2E journey roadmap

Customer views Direct Debit

What you owe

£1224 due by 7 May 2018 due for the period 1 Jan to 31 Mar 2018

Direct debits You can view your direct debit details.

If what you owe is incorrect, check if you can correct errors on your VAT Return (opens in a new tab).

After you have submitted a return, it can take 24 hours for what you owe to show here. You can still make a payment (opens in a new tab). Customer cancels Direct Debit

A Direct Debit is set up for your VAT Return

We will collect your VAT Return payment from this account.

Account name: A. N. Other Sort code: 12 32 67 Account number: \*\*\*\*5678

Cancel or amend my Direct Debit

Cancel your Direct Debit Amend your Direct Debit

Cancel your Direct Debit for your VAT return

If you cancel your Direct Debit, you may need to pay by an alternative method for your next VAT Return. Customer cancels Direct Debit

What happens next We have sent you a confirmation email.

Contact us about your Direct Debit If you have any questions on your Direct Debit cancellation, call us on 0300 200 3700.

Print this page

Return to your VAT details VAT business E2E journey roadmap

Customer amend Direct Debit

A Direct Debit is set up for your VAT Return

We will collect your VAT Return payment from this account.

Account name: A. N. Other Sort code: 12 32 67 Account number: \*\*\*\*5678

Cancel or amend my Direct Debit

Cancel your Direct Debit Amend your Direct Debit

Continue Customer amend Direct Debit

Amend your Direct Debit details for your VAT return

Name on the account

Sort code

Account number

Are you the only person required to authorise a Direct Debit from this account?

Yes No

Continue

Check your Direct Debit details are correct

Account name

Sort code

Account number

Payments will appear on your bank statement as 'HMRC E VAT DDS'.

You are covered by the Direct Debit Guarantee

Confirm

Get help with this page Customer makes a payment by Direct Debit

Direct Debit successful Your direct debit has been amended Reference 999984111

We have sent you a confirmation email with details of the date of your first payment.

What happens next Your payments for your VAT Return will be taken automatically by Direct Debit. We will give you advance notice of your payment 2 days before it is taken from your account.

You can view your Direct Debit details immediately on your VAT Tax Account.

Contact us about your Direct Debit Call 0300 200 3700 and quote your reference.

Print this page Return to your VAT details Get help with this page VAT business/agent E2E journey roadmap

10 - Customer/Agent makes a payment (other types) HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments.

There are multiple ways to pay a VAT bill, listed at Pay your VAT bill page of GOV.UK, each taking different amounts of time to clear. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them and in time to meet the deadline.

With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above.

For a Business to see previous payments that they’ve made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account (login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account).

Using the Business Tax Account, customers can:

- check any VAT Direct Debit arrangements they may have with HMRC
- make changes, or cancel their Direct Debit
- set up a new Direct Debit agreement
- make a corporate credit or debit card payment

This page will also give details of HMRC’s bank account for customers wanting to pay by Bacs, CHAPs or by faster payments VAT business/agent E2E journey roadmap

11 - Customer/agents receives a repayment HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments.

There are multiple ways to pay a VAT bill, listed on the Pay your VAT bill page of GOV.UK. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them.

With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above.

For a Business to see previous payments they've made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account.(login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account).

Using their Business Tax Account, customers can:

- check any VAT Direct Debit arrangements they may have with HMRC
- make changes, or cancel their Direct Debit
- set up a new Direct Debit agreement
- make a corporate credit or debit card payment

This page will also give details of HMRC’s bank account for customers wanting to pay by Bacs, CHAPs or by faster payments VAT business/agent E2E journey roadmap

12 - Customer/agent notifies change of circumstances HMRC would like vendors to present messages to business users regularly to remind them to check and update their details with HMRC.

They will be able to do that by visiting their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account, and by visiting that link businesses will be able to update a range of information, including addresses, telephone numbers, e-mail and business type.

Until MTD-VAT goes into Live service there will be a manual process in place whereby a customer can contact HMRC directly for a manual change to be made to their details.

For exiting controlled go live functionality will be available for customers to make the most regular changes with more functionality being added up until go live early 2019. VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

### VAT business/agent E2E journey roadmap

#### Customers/agents notifies change of circumstances

| Business name | ABC Digital Ltd | |---------------------|-----------------| | Business address | 30 Romford Road, Wellington, Telford, Shropshire, TF1 4ER, United Kingdom | | Bank account for repayments only | Account number: ****1234, Sort code: 12**** | | VAT Return dates | January, April, July and October |

This is a new service – your feedback will help us to improve it.

[GOV.UK Business tax account](https://www.gov.uk/business-tax-account) · Your VAT details · Change of business details

© Crown copyright VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Choose the new VAT Return dates

The VAT Return dates are currently January, April, July and October

- February, May, August and November
- March, June, September and December
- Every month

Continue Customers/agents notifies change of circumstances

Confirm the new VAT Return dates

The new VAT Return dates are February, May, August and November

Change the VAT Return dates

By confirming this change, you agree that the information you have given is complete and correct.

Confirm and continue Customers/agents notifies change of circumstances

We have received the new VAT Return dates

What happens next

We will send a confirmation letter. This usually takes 2 working days.

The business must submit this period’s return before following the new VAT Return dates

Finish

### VAT business/agent E2E journey roadmap

**Customers/agents notifies change of circumstances**

| GOV.UK | Business tax account | Sign out | |--------|----------------------|---------| | | This is a new service — your feedback will help us to improve it. | | | | Business tax account | Your bill details | Change of business details |

#### Your VAT details

**Change of business details**

**About the business**

- **Business name**: ABC Digital Ltd
- **Principal place of business**: 3 Blomford Road, Wellington, Telford, Shropshire, TF1 4ER
- **Bank account for repayments only**: Account number \*\*\*\* \*\*\*\* \*\*\*\* \*\*\*\*
- **VAT Return dates**: February, May, August and November

**Contact details**

- **Email address**: johns.t@abcdigital.com
- **Correspondence address**: 9 Blomford Road, Wellington, Telford, Shropshire, TF1 4ER, United Kingdom

**Your registration**

- **Status**: Registered

______________________________________________________________________

**HM Revenue & Customs**

© Crown copyright VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

What is the new ‘principal place of business’?

This is where ABC DIGITAL LIMITED does most of its work.

If this is in different locations, use the address where it keeps its business records. This could be a home address.

Property name or number For example, The Mill, Flat A

Postcode For example, ZZ1 1TA

The address does not have a post code

Find address VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Confirm the new principal place of business

5 Romford Road Wellington Telford Shropshire TF1 4ER United Kingdom

By confirming this change, you agree that the information you have given is complete and correct.

Confirm and continue Customers/agents notifies change of circumstances Customers/agents notifies change of circumstances

We have received the new principal place of business

You can also change your correspondence address.

What happens next

We will send a confirmation letter. This usually takes 2 working days.

You will need to change the business address for other taxes separately.

Finish Customers/agents notifies change of circumstances

| Business tax account | Sign out | |----------------------|---------| | GOV.UK | |

**Your VAT details**

**Change of business details**

**About the business**

- **Business name**: ABC Digital Ltd
- **Principal place of business**: 5 Remford Road, Wellington, Telford, Shropshire, TF1 4ER
- **Bank account for repayments only**: Account number ****7234, Sort code 12****
- **VAT Return dates**: January, April, July and October

**Contact details**

- **Email address**: john.b@abcdigital.com
- **Correspondence address**: 5 Remford Road, Wellington, Telford, Shropshire, TF1 4ER, United Kingdom

**Your registration**

- **Status**: Registered VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Enter the new bank details

This bank account is for repayments only

Name on the account

Sort code

Account number

Continue VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Enter the new bank details

This bank account is for repayments only

Name on the account Joe Bloggs

Sort code 20 20 10

Account number 0123456789

Continue VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Confirm the new bank details

Account name: Joe Bloggs Sort code: 20-20-10 Account number: 0123456789

Change

By confirming this change, you agree the the information you have given is complete and correct.

Confirm and continue Customers/agents notifies change of circumstances

We have received the new bank details for repayments

What happens next

If this change is accepted, we will usually update your details within 2 working days.

Finish VAT business/agent E2E journey roadmap

Customers/agents notifies change of circumstances

Change the business name

The business name is currently ABC Digital Ltd.

You will be taken to Companies House to change it. The business name will automatically update with HMRC too.

Changing the business name costs:

- £8 to update within 2 working days
- £30 to update on the same day

Companies House will send you an email notification, a secure message and a new certificate when the details have changed.

Continue to Companies House (opens in new tab) VAT business/agent E2E journey roadmap

13 - Customer can view previous returns in BTA 14 - Customer can view when their next return is due in BTA 15 - Customer can view when their next payment is due, along with the ability to make payments via BTA Businesses may wish to view information in relation to their VAT. A user may also like assurance, which may help them when managing their tax affairs. This will also include viewing their previous updates that HMRC have received.

HMRC encourage vendors to make these features within their software products. Vendors can also direct users to visit their Business Tax Account, the login page attached below:

https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account.

From April 2018, if a user has volunteered for pilot and signed up for MTD, they will have the option to use and view information within their Business Tax Account. This will include information such as: viewing their return, payment obligations and the option to link off from their Business Tax Account and make an online card payment. VAT business E2E journey roadmap

Customers can view previous returns in BTA Customers can view previous returns in BTA Customers can view previous returns in BTA

Submitted returns

2018

Previous returns

2018 returns

You haven’t submitted any returns for 2018 yet. You must use accounting software to submit your returns. Customer can view when their next return is due in BTA VAT business E2E journey roadmap

Customer can view when their next return is due in BTA

Return deadlines

Use your accounting software to submit a return by:

7 August 2018 for the period 1 April to 31 June 2018

How to submit a return

1. Choose accounting software that supports this service (opens in a new tab) if you haven’t already.
2. Keep your VAT records in your accounting software.
3. Submit any VAT Returns before your deadlines. Customer can view when their next payment is due, along with the ability to make payments via BTA Customer can view when their next payment is due, along with the ability to make payments via BTA

What you owe

£1224 due by 7 May 2018 for the period 1 January to 31 March 2018

Your payment could take up to 5 days to process. You’ll be fined if it’s late.

Direct debits If you’ve already set up a direct debit, you don’t need to pay now. You can view your direct debits if you’re not sure.

► What I owe is incorrect or missing VAT business/agent E2E journey roadmap

16 - Appeals process (BAU Process) The existing process for Appeals will remain in place. A customer may contact HMRC if they have a query about a tax decision. If they don’t understand the decision they can also get advice from HMRC or professional help. VAT agent E2E journey roadmap

17 - Agent Services VAT client led de-authorisation VAT agent E2E journey roadmap

Agent Services VAT client led de-authorisation

Sign in

Enter your Government Gateway credentials to sign in. You received these when you created your HMRC online account.

User ID

Password

Sign in

Problems signing in

- Trying to file Self Assessment using GOV.UK Verify?
- Don't have a Government Gateway account
- Forgotten user ID
- Forgotten password
- Forgotten user ID and password

Get help from HMRC's automated assistant

## Manage your tax agents

| Agency name | Viewable services | Actions | |-------------|------------------|------------------| | Agency Name | Income record | Remove authorisation | | Agency Name | Report VAT returns through software | Remove authorisation |

Get help with this case. Remove authorisation for Agency Name

If you remove your authorisation, Already Subscribed Agency will not longer be able to report your VAT returns through software.

Are you sure you want to remove authorisation for Agency Name?

- Yes
- No

Continue Already Subscribed Agency can no longer report your VAT returns through software

If you want to allow Already Subscribed Agency to report your VAT returns through software, ask them to send you a new authorisation request.

Continue VAT business/agent E2E journey roadmap

18 - GOV.UK guidance available We continue to use GOV.UK as our main way to guide users about government services and information, although we will not publish guidance about how to join the VAT pilot until we exit the controlled go live period of the pilot and enter public beta. Initially, the guidance will:

- signpost a few more detailed, task-based content pages on GOV.UK starting with:
  - an overview of MTD
  - choose software page
  - sign up
- help build awareness about what MTD means for users and agents
- signpost the route for customer support (See Customer Support Model section for further details), including how vendors can contact HMRC teams
- manage users’ concerns if not eligible yet, or there’s no legal requirement for them yet.
- help us (HMRC) manage the messages users need to know over coming months and years - who is eligible, why signing up early might help you, when this will become mandatory and so on.

As we make more functionality live, we’ll add more task-based guidance onto GOV.UK to ensure that users can continue their journey. For example, ‘Sign up to report VAT through software’ ‘Choose software’ and so on.

As MTD becomes more mainstream, we will reduce campaign content and presence.

We would like your package to make users aware of the links to the guidance detailed above if they are interested in the service. VAT business/agent E2E journey roadmap

GOV.UK guidance available

Use software to submit your VAT Returns

If you submit VAT Returns for a limited company or you are a sole trader, you may be able to join the Making Tax Digital pilot for VAT.

Published 19 September 2018 Last updated 1 October 2018 — see all updates

Contents — Who can use this service — How it works — Sign up for the pilot — If you need help with your software

HMRC is changing the way you submit your VAT Returns. From April 2019, most VAT registered businesses with a turnover above £85,000 must use Making Tax Digital compatible software to keep their records and submit their VAT Returns.

Instead of waiting until then, you can get compatible software now and try this new way of submitting your returns so you’re ready when the changes come in. By signing up to HMRC’s secure service, you’re helping test a new way of working as part of the Making Tax Digital pilot.

Who can use this service

You may qualify for the pilot if you use a standard accounting period, you are up to date with your VAT, and your... VAT business/agent E2E journey roadmap

GOV.UK guidance available

Who can use this service

You may qualify for the pilot if you use a standard accounting period, you are up to date with your VAT, and you:

- are a sole trader
- currently submit the VAT Return for a limited company

You will not be able to take part in the pilot at the moment if you:

- are a trust or charity
- are part of a VAT group or VAT Division
- trade with the EU
- are based overseas
- are a partnership
- submit annual returns
- make VAT payments on account

This pilot will be opened to more businesses. Check back regularly to see if it has been extended to include you.

How it works

If you qualify you can choose the right software for you. If you already use software, check with your provider to see if you can use it with this pilot. You might want to use more than one product, provided they link together digitally.

Then you can:

- sign up for the Making Tax Digital pilot
- use software to keep your business records, prepare your next VAT Return, and submit it to HMRC

You can still choose to:

- get your agent to submit your VAT Returns
- view your next VAT Return deadline in your Business Tax Account VAT business/agent E2E journey roadmap

GOV.UK guidance available

Sign up for the pilot

You’ll need to have:

- the Government Gateway details you use to submit your VAT Returns online
- your VAT registration number

You may also be asked to confirm your details.

Sign up

If you need help with your software

Check with your software provider if you need help, for example with keeping your sales and purchase records, or submitting your VAT Returns.

If you have another query about the Making Tax Digital pilot for VAT, contact HMRC.

Published 19 September 2018 Last updated 1 October 2018

↑ Contacts VAT business/agent E2E journey roadmap

19 - Subscription service available for businesses and agents Subscription service available for businesses and agents

Post April 2019 we will deliver a Subscription (formerly known as VAT Registration) service that will allow businesses new to VAT to subscribe and at the same time as they sign up to MTD.

Until this service is delivered, new customers will need to subscribe for VAT using the existing service, then navigate to the sign up service and complete that journey.

The service will request information about the business and the person running it. Following successful subscription the customer will be informed of their Return deadlines.

Agents must already be subscribed with HMRC’s Agent Services in order to access the new VAT subscription service on behalf of clients. VAT business/agent E2E journey roadmap

20 - Choose software GOV.UK page available HMRC will publish a list of software that is MTD-compatible on GOV.UK. so that businesses and agents can choose the right software for them.

See an example of this format being used for MTD Income Tax: https://www.gov.uk/guidance/software-for-sending-income-tax-updates.

HMRC is considering the design of this page (an early draft can be found on the next slide), working with the software industry.

HMRC requires that each package made available to customers complies with the Terms of Use https://developer.service.hmrc.gov.uk/api-documentation/docs/terms-of-use which have to be accepted by software developers before production credentials are issued. VAT business/agent E2E journey roadmap

Choose software GOV.UK page available

Guidance

Find software suppliers for sending VAT Returns and Income Tax updates

Find out which software packages support the Making Tax Digital pilots.

Published 1 October 2018 Last updated 1 October 2018 — see all updates

Contents — Overview — Software providers

Overview

If you sign up to the Making Tax Digital pilot, you’ll need software packages that, depending on your needs, let you:

• send Income Tax updates • [submit VAT Returns] (this will link to new business guide)

If you’re an agent and you sign clients up to the pilots, you’ll need one that lets you send these to HMRC on their behalf.

You’ll need this software to keep records of income and expenses for Income Tax, or sales and purchases for VAT. If you’re already using software to keep records, check with your provider when the software will be ready to allow you to send updates and submit returns to HMRC throughout the year. VAT business/agent E2E journey roadmap

Choose software GOV.UK page available

Software providers

More providers and software will be available and added to the alphabetical lists below as the Making Tax Digital pilots progress.

Find compatible software for:

- both Income Tax and VAT
- Income Tax only
- VAT only

Compatible software for both Income Tax and VAT

| Software provider | Who can use it | Feature(s) | |-------------------|---------------|------------| | A2X | Agents and businesses | Digital record keeping, Updates to MTD for self-employment, Updates to MTD for UK companies (excluding furnished holiday lets), Tax returns from MTD based on provided updates | | Avantax | Businesses | Digital record keeping, Updates to MTD for self-employment, Updates to MTD for UK companies (excluding furnished holiday lets), Tax returns from MTD based on provided updates |

Compatible software for Income Tax only

| Software provider | Who can use it | Feature(s) | |-------------------|---------------|------------| | Absolute | Agents and businesses | Digital record keeping, Updates to MTD for self-employment, Updates to MTD for UK companies (excluding furnished holiday lets), Tax returns from MTD based on provided updates | | Pandle | Agents and businesses | Digital record keeping, Updates to MTD for self-employment, Updates to MTD for UK companies (excluding furnished holiday lets), Tax returns from MTD based on provided updates | | PAYE | Agents | Digital record keeping, Updates to MTD for self-employment, Updates to MTD for UK companies (excluding furnished holiday lets), Tax returns from MTD based on provided updates | Choose software GOV.UK page available

| Software provider | Who can use this | Feature(s) | |-------------------|------------------|------------| | S-Text | Agents | Digital record keeping, Updates to HMRC for self-employment, Updates to HMRC for UK property (excluding furnished holiday lettings), Tax estimates from HMRC based on provided updates | | O-Text | Agents and businesses | Digital record keeping, Updates to HMRC for self-employment, Updates to HMRC for UK property (excluding furnished holiday lettings), Tax estimates from HMRC based on provided updates |

HMRC does not recommend or endorse any one product or software provider and is not responsible for any problems you have with software.

Published 1 October 2016 Last updated 1 October 2018 VAT business/agent E2E journey roadmap

21 - Obligation Reminders VAT business/agent E2E journey roadmap

21 Obligation Reminders

Content TBC VAT business/agent E2E journey roadmap

22 - Voluntary Supplementary Data Voluntary Supplementary Data

Content TBC VAT business/agent E2E journey roadmap

23 - Request a VAT Refund VAT business/agent E2E journey roadmap

23 Request a VAT Refund

Content TBC VAT business/agent E2E journey roadmap

24 - Voluntary payments VAT business/agent E2E journey roadmap

24 Voluntary Payments

Content TBC VAT business/agent E2E journey roadmap

25 - Repayment Tracker VAT business/agent E2E journey roadmap

25 Repayment Tracker

Content TBC VAT business/agent E2E journey roadmap

26 - Payment Reminders VAT business/agent E2E journey roadmap

Payment Reminders

Content TBC VAT business/agent E2E journey roadmap

27 - View and Change to non-MTD and former MTD customers VAT business/agent E2E journey roadmap

27 View and Change to non-MTD and former MTD customers

Content TBC VAT business/agent E2E journey roadmap

28 - Customer/agent can see interest and penalties in BTA Customer/agent can see interest and penalties

Existing penalties and notification methods will remain in place for service users;

- Late registration - Factsheet CC/FS11
- Late Filing - VAT Notice 700/50
- Late Payment - VAT Notice 700/50
- Inaccuracy penalties - Factsheet CC/FS7
- Wrongdoing penalty - Factsheet CC/FS12
- Retention of records - VAT Notice 700/21
- Breaches of regulations - VAT Notice 700/21
- Default interest - VAT Notice 700/43 VAT business/agent E2E journey roadmap

29 - Voluntary MTD Customer/agent asks to leave MTDfB VAT Initially there is a manual process in place whereby a Customer/Agent can contact the HMRC helpline to notify their requirement to unsubscribe from the service.

In the event that the customer continues to be VAT registered, if necessary VAT returns can be submitted manually.

In time the manual process will be replaced by a user interface. VAT business/agent E2E journey roadmap

30 - Agent led De-authorisation VAT business/agent E2E journey roadmap

30 Agent led De-authorisation

Content TBC VAT agent E2E journey roadmap

31 - Agent leaves Agent Services Agent leaves Agent services

This will initially be the usual process, which can be used to remove the agent reference number and Government Gateway (GGW) enrolment (HMRC-AS-AGENTS).

The scenario where this is needed is when an agency firm ceases trading.

If an agency no longer wants to participate in MTD, they can stop using their GGW ID.

We are currently working to include a UI for this journey as part of the wider change of circumstances solution. VAT agent E2E journey roadmap

32 - Update Agency designatory details VAT agent E2E journey roadmap

32 Update Agency designatory details

Content TBC Customer support model Customer support model

We are developing a Customer Support Model which will help guide HMRC Customers to the most appropriate support. This may be provided by HMRC or the software vendor depending on the issue. HMRC support will be provided through a variety of channels and options for seeking advice and support:

We wish to work with software vendors to provide a comprehensive support package that covers software usage, online access and technical issues, as well as straightforward tax queries.

Customers will be signposted to self-help through a suite of guidance products such as videos, webinars and e-learning, which is aimed at specific stages of the MTD journey. We will develop the content as we add new functionality.

A new dedicated team of advisers has been created to offer telephony and webchat support for MTD. The team can currently be contacted via the HMRC ‘Contact Us’ page. We will be developing new signposting on Gov.UK which will focus on digital and webchat support channels. This guidance will be updated as the model develops. MTDfB Customer Support Model

The Customer Support Model guides HMRC customers to the most appropriate support. This may be provided by HMRC or the software vendor depending on the issue.

- The support offering for software vendors includes guidance on GOV.UK and 1-2-1 support via the Software Developer Support Team SDST.
- Support for clients from third party software providers.
- The support offering for customers with general enquiries about Making Tax Digital includes one to many support via self serve products available on GOV.UK, guidance, videos, webinars) and links to MTD Customer Support Teams.
- Customers are able to contact the Digital Customer Support Team get help with this page’ links of the MTD user interface screens.
- Customers can contact our MTD Customer Support Team Operational Customer Support Model

It is the support given to customers to enable them to fulfil their obligations with HMRC. It includes:

- all touch points that Customer Support Teams and operational colleagues have in the end to end customer journeys (e.g. telephony, webchat, deskpro enquiries, transaction processing, complaints)
- proactive and reactive contact
- Access, capability (AD & NES), exemptions
- upstream compliance
- Security GOV.UK Income tax guidance & sign up to ITSA

Customer https://www.gov.uk/guidance/use-software-to-send-income-tax-updates

Agent Firm https://www.gov.uk/guidance/agents-use-software-to-send-income-tax-updates

VAT pages will be available on exit from CGL

## Self serve products on GOV.UK

### @ July 2018

| ITSA | [https://www.gov.uk/guidance/get-an-hmrc-agent-services-account](https://www.gov.uk/guidance/get-an-hmrc-agent-services-account) | Guidance & Set up or Sign in, links to contact HMRC | |------|-------------------------------------------------|--------------------------------------------------| | ITSA | [https://www.gov.uk/guidance/software-for-sending-income-tax-updates](https://www.gov.uk/guidance/software-for-sending-income-tax-updates) | Software options | | ITSA & VAT | [https://www.gov.uk/guidance/help-and-support-for-making-tax-digital](https://www.gov.uk/guidance/help-and-support-for-making-tax-digital) | Webinars & Videos | | ITSA & VAT | [https://www.gov.uk/government/publications/making-tax-digital-for-business-stakeholder-communications-pack](https://www.gov.uk/government/publications/making-tax-digital-for-business-stakeholder-communications-pack) | Guidance and FAQ’s | | VAT | [https://www.gov.uk/government/publications/software-suppliers-supporting-making-tax-digital-for-vat](https://www.gov.uk/government/publications/software-suppliers-supporting-making-tax-digital-for-vat) | Software options | | VAT | [https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat](https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat) | VAT Notice |

Will update as new products become available Digital Customer Support - Access to Deskpro

VAT Agent E2E Journey Roadmap

Error pages - Agent Services VAT Mapping

URL: /agent-mapping/not-enrolled

You can't connect this ID

You can only add Government Gateway IDs linked to your business. We can't process client IDs. If you need to add another agent Government Gateway ID, sign out and repeat the process.

Get help with this issue.

1. User tries to log in to mapping using a government waterway credential without the agent affinity group
2. User tries to log in to mapping using a government gateway credential that hasn't has an SA Agent Code enrolled to it
3. User enters incorrect log in details Extract from Software Vendor guide

The Customer Support Model guides HMRC Customers to the most appropriate support. This may be provided by HMRC or the software vendor depending on the issue.

The support offering for ITSA customers includes guidance on GOV.UK, support links on all HMRC UI pages, webchat, and telephony support.

Three live service customer journeys have been highlighted below as illustrative examples of typical support requests. For testing services HMRC will directly support you and customers through the process.

Customer has general enquiry about Making Tax Digital for Business

Customer has general enquiry about MTDfB

Refer to GOV.UK

Customer has software support enquiry

Is this an in house issue?

Yes

Resolving using normal processes

No

Is it an HMRC API issue?

Yes

Via your agreed escalation route refer to HMRC Software Developer Support Team

No

Is it a tax query / MTDfB question?

Yes

Refer to GOV.UK help pages for guidance

No API Support Model - MTDb

This is the agreed support model for MTDb suite of APIs.

MTDb API VAT Service Support Model v1.3

User contacts 3rd party Dev who resolves the issue

User contacts 3rd party Dev. Is this a tax question or technical question relating to APICAUH?

Tax question - refer customer to MTDb Campaign Page

Is the technical question commercially sensitive?

3rd Party raise issue via GitHub, who resolve query

SDST Tier 1 resolve query. If unable to resolve, escalated to SDST Tier 2

Resolve issue at SDST Tier 2

SDST Tier 2 resolve the issue or escalate appropriately

API Producer

API Platform

Business Owner

Issue resolved by escalation and passed back to SDST

SDST respond to 3rd Party Dev

\*\* Escalation is done via DeskPro, where appropriate escalation will be completed via Email to Business Owner escalations

\*\* Policy related queries will continue to come through the SDST mailbox and the BAU process will apply Please contact us with any queries...

Rob Speksnijder - Senior DSM for MTDfB at robert.speksnijder@hmrc.gsi.gov.uk